Article Per Year (5 Year)
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All Journal Jurnal Akuntansi dan Keuangan International Journal of Organizational Behavior and Policy
ALAN DARMASAPUTRA
STMIK Amikom Yogyakarta
Economics, Econometrics & Finance

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Factors Influencing Whistleblowing Intention among Accounting Students in Indonesia Sany, Sany; Darmasaputra, Alan; Alim, Cathrine Cecilia; Niko, Ferdinand
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.87-96

Abstract

The study aimed to determine the effect organizational commitment, subjective norms and group cohesion to whistleblowing intention of accounting students in Indonesia. Data was collected using a questionnaire administered using Google Form. The study’s sample was 218 accounting students from various universities in Surabaya, Indonesia. This study results show that high organizational commitment, subjective norms, and group cohesion increase whistleblowing intention among participants studied. Limitations include the limited number of universities surveyed for respondent recruitment, suggesting the need for additional data collection methods. This study is original in its investigation of the relationships between organizational commitment, subjective norms, group cohesion, and whistleblowing intention among accounting students in Surabaya.
Voluntary Adoption of Integrated Reporting and Firm Valuation: The Moderating Effect of ESG Performance Juniarti, Juniarti; Santoso, Aurelia Cindy; Hermawan, Cynthia Felita; Darmasaputra, Alan; Wright, James
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.131-141

Abstract

This study addresses a research gap by examining the impact of the voluntary adoption of integrated reporting on company value (TOBINSQ) for companies listed on the Indonesian Stock Exchange. A purposive sampling method was used to select the sample, which included companies with available ESG scores from 2018 to 2022 and accessible annual reports for the same period. The final sample consists of 83 companies, totalling 299 observations. Multiple regression analysis was employed to assess the direct effects of integrated reporting and the moderating role of ESG performance (ESGSCORE) on company value. Our findings reveal that integrated reporting positively influences company value and that ESG performance significantly moderates this relationship, enhancing the benefits of integrated reporting. The results underscore the importance for companies to adopt integrated reporting and enhance ESG performance to improve market valuation. The study also suggests that promoting integrated reporting and ESG disclosures can enhance market transparency and accountability. Future research should focus on longitudinal studies, sector-specific analyses, geographical variations, and the role of digital technologies in integrated reporting and ESG performance to provide deeper insights and practical recommendations.
Impact of Environmental, Social, and Governance Scores on Market Reaction: Evidence of Top 80 Companies Listed from Idx80 Darmasaputra, Alan; Widyadhana, Mosses Aryadhewa; Sany, Sany; Tjondro, Elisa
International Journal of Organizational Behavior and Policy Vol 4 No 1 (2025): JANUARY 2025
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.4.1.13-26

Abstract

This paper will discuss the impact of the individual Environmental, Social, and Governance scores on market reaction. This study will specifically focus on the IDX80 index, which lists companies that are not only profitable but also have good ESG scores. The panel data for the study will be taken from 2019 to 2023, and the Dynamic Panel Model will be used to see how the scores over the year influenced the market price. The final sample consists of 31 companies with 155 firm-years for the observation. The findings show that the Environmental scores have a significant positive impact on market reactions, but are not significantly impacted by Social and Governance scores. The study suggests an early stage of ESG adoption in Indonesia and the positive trend growth will be beneficial for companies to promote ESG activities. The implication for managers is to incorporate ESG activities as they positively impact the market reaction, particularly activities related to Environmental issues. The limitation of this study is that the data for the individual scores for the Environmental, Social, and Governance are limited making the sample size small. A further limitation is that the data analyzed during and post-COVID-19 time might suggest a different result comparably.
Green Accounting and Corporate Social Responsibility: Enhancing SDG Commitment in Indonesia’s Energy Sector Widuri, Retnaningtyas; Veronica, Angelina; Angelica, Yohana; Sany, Sany; Darmasaputra, Alan
International Journal of Organizational Behavior and Policy Vol 4 No 2 (2025): JULY 2025
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.4.2.65-76

Abstract

This study investigates the implementation of Good Governance (GA) and Corporate Social Responsibility (CSR) and their relationship with the commitment of energy sector companies to achieving the Sustainable Development Goals (SDGs). In light of the growing urgency of sustainability challenges in Indonesia—particularly the deterioration of air quality—this research explores how GA and CSR practices influence corporate dedication to the SDGs. The study examines 17 energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023, selected through purposive sampling. Data were analyzed using WarpPLS 7.0. The findings reveal that both the application of GA and the disclosure of CSR initiatives have a positive impact on a company's commitment to the SDGs. However, CSR does not moderate the relationship between GA and SDG implementation. This study contributes to the academic literature by offering insights into the interplay between GA, CSR, and sustainability, emphasizing the importance of aligning governance and social responsibility strategies to advance sustainable development objectives.
Co-Authors Alim, Cathrine Cecilia Angelica, Yohana Elisa Tjondro Hermawan, Cynthia Felita Juniarti Juniarti Niko, Ferdinand Retnaningtyas Widuri Santoso, Aurelia Cindy Sany, Sany Veronica, Angelina Widyadhana, Mosses Aryadhewa Wright, James